Legal Opinion
Roseland v. Faulk County Board of Equalization
South Dakota Supreme Court
Decided August 21, 1991No. 17258PublishedCited by 23 opinions
1Opinion of the Court
WUEST, Justice.
This is an appeal by ninety-four Faulk County taxpayers of their 1988 tax assessments. These taxpayers previously appealed their assessments to the Faulk County Board of County Commissioners sitting as the Faulk County Board of Equalization. The Board of Commissioners reduced the assessments by 5%, based upon the reduced precipitation received in western Faulk County.1 The taxpayers remained unsatisfied and appealed the decision to circuit court for a trial de novo. The circuit court approved of and adopted the five percent adjustment determined by the Board.
The taxpayers…
2Cases cited11 opinions
- Yadco, Inc. v. Yankton CountySouth Dakota Supreme Court · 1975
- Knodel v. BD. OF CTY. COM'RS, ETC.South Dakota Supreme Court · 1978
- Mortenson v. County of StanleySouth Dakota Supreme Court · 1981
- Williams v. Stanley County Board of EqualizationSouth Dakota Supreme Court · 1942
- Sheraton-Midcontinent Corp. v. County of PenningtonSouth Dakota Supreme Court · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- West Two Rivers Ranch v. Pennington CountySouth Dakota Supreme Court · 1996
- First Western Bank Wall v. OlsenSouth Dakota Supreme Court · 2001
- Butte County v. VallerySouth Dakota Supreme Court · 1999
- Poindexter v. Hand County Board of EqualizationSouth Dakota Supreme Court · 1997
- Lincoln Township v. South Dakota Board of EqualizationSouth Dakota Supreme Court · 1996
18 more not listed; retrieve them via the Exa API.